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Recovery of disbursements
When 最准的六合彩论坛 are supplying goods or services to customers they may also pay certain costs that they pass on when they invoice them, it may be possible to treat these payments as disbursements for VAT purposes. If so, 最准的六合彩论坛 don't charge VAT when the payments are passed on.
If 最准的六合彩论坛 pay suppliers on behalf of their customers and pass on the cost to the customer when invoicing them these payments can be left out of the VAT calculation and treated as disbursements provided:
- 最准的六合彩论坛 paid the supplier on their customer's behalf and acted as the agent of their customer
- 最准的六合彩论坛's customer received, used or had the benefit of the goods or services 最准的六合彩论坛 paid for on their behalf
- It was 最准的六合彩论坛's customer's responsibility to pay for the goods or services, not 最准的六合彩论坛's
- 最准的六合彩论坛 had permission from the customer to make the payment
- 最准的六合彩论坛's customer knew that the goods or services were from another supplier, not from 最准的六合彩论坛
- 最准的六合彩论坛 show the costs separately on their invoice
- 最准的六合彩论坛 pass on the exact amount of each cost to their customer when they invoice them
- The goods and services 最准的六合彩论坛 paid for are additional to whatever 最准的六合彩论坛 are billing their customer for doing themselves
Recovery of non-disbursements
There are many incidental costs that 最准的六合彩论坛 might incur that can't be excluded from the VAT calculation when customers are invoiced. Any costs that 最准的六合彩论坛 incurs itself in the course of supplying goods or services to customers are not disbursements for VAT purposes. It is 最准的六合彩论坛 and not the customer who purchases the goods and services which are supplied to and used by 最准的六合彩论坛's business . 最准的六合彩论坛 will need to charge VAT on these when they are recharged whether or not 最准的六合彩论坛 have paid any VAT or not.
An example of a cost that could be recharged but is not a disbursements is an airline ticket that 最准的六合彩论坛 buys to visit a client or to travel to a job. If 最准的六合彩论坛 recharges the cost to the client VAT must be charged because the flight was for 最准的六合彩论坛 not for the client.
Where VAT is incurred by 最准的六合彩论坛 on a cost which is recharged for example on a meal then the VAT incurred by 最准的六合彩论坛 is recoverable.